No. 1 (2023)

View No. 1 (2023)
Published: 28-02-2023

Full Issue

Articles

  • Interpreting international tax avoidance treaties written in two or more languages

    Bogumił Brzeziński, Krzysztof Lasiński-Sulecki, Wojciech Morawski
    9-18
    DOI: https://doi.org/10.18778/1509-877X.2023.01.01

  • The principle of uniformity and legality of taxation in Germany

    Ireneusz Mirek
    19-34
    DOI: https://doi.org/10.18778/1509-877X.2023.01.02

  • An attempt to dispel the interpretational chaos around tax exemptions on the income of non-profit organizations

    Błażej Kuźniacki, Robert Krasnodębski
    35-62
    DOI: https://doi.org/10.18778/1509-877X.2023.01.03

  • Empty invoices. A few notes

    Agata Ćwik-Bury
    63-91
    DOI: https://doi.org/10.18778/1509-877X.2023.01.04

  • Does the principle of in dubio pro tributario apply in the goods and services tax?

    Beata Rogowska-Rajda
    93-112
    DOI: https://doi.org/10.18778/1509-877X.2023.01.05

  • „Personnel resources” of the National Revenue Administration: a reassessment after 5 years of operation

    Ireneusz Nowak
    113-192
    DOI: https://doi.org/10.18778/1509-877X.2023.01.06

  • A dispute on values – an independent or “dependent” court an independent or “dependent” judge

    Andrzej Gomułowicz
    195-211
    DOI: https://doi.org/10.18778/1509-877X.2023.01.07

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